smp

Direct Earnings Attachments – An Employer’s Guide

By janetl

In January 2013, we publicised the Direct Earnings Attachment (DEA) that the Department for Work and Pensions (DWP) has introduced for the purposes of recovering overpaid benefit payments directly from an employee’s salary.  The DWP will encourage the claimant to agree voluntary recovery payment arrangements directly with them, however, where such arrangements cannot be agreed, [...]

2013/14 Essential Payroll Information

By janetl

The Universal Tax Allowance System As announced at Budget 2012, the Age-Related allowances have been frozen for people born on or after 06 April 1948, i.e. turning 65 from the start of the 2013/14 tax year. Previously, these taxpayers could have expected to receive the first of the Age-Related allowances; however, these will no longer [...]

The Children and Families Bill

By janetl

The Children and Families Bill was introduced into the House of Commons on 04 February 2013 with a second reading later in the month.  It is a legislative consolidation of a number of Government initiatives, all designed to improve services for vulnerable children, plus support families balancing their home / work lives. With particular interest [...]

Statutory Payments 2013/14

By janetl

Following the Autumn Statement on 05 December 2012 and our subsequent reporting, HMRC have confirmed this information on their Website. For SSP, the new rate of £86.70 per week is effective 06 April 2013.  For SMP, SAP, OSPP and ASPP, the new rate of £136.78 will apply from the first payment week staring on or [...]

Statutory Payments for 2013/14

By janetl

Following the Autumn Statement and the provision of most of the new payment rates and thresholds for the next tax year, the final pieces of the puzzle are announced below: SSP The weekly rate of SSP is increased by £0.85 from £85.85 per week to £86.70 per week from 06 April 2013.  This is an [...]

Statutory Payment Rates 2013/14

By janetl

SSP The weekly rate of SSP is increased by £0.85 from £85.85 per week to £86.70 per week from 06 April 2013.  This is an increase of 1%, as announced by the Chancellor in his Autumn Statement 2012.  The daily rates are unpublished at the time of publication SMP, SAP, OSPP and ASPP The 2013/14 [...]

Statutory Payments

By janetl

Point 2.60 of the Autumn Statement said that most working-age benefits, including SSP, SMP, OSPP / ASPP and SAP would only be uprated by 1% from April 2013.  These Statutory payment rates for 2013/14 have not been announced as at the time of publication.  These will be published as soon as we are aware of [...]

HMRC and BusinessLink Calculator Tools

By Ian Holloway

We have had some queries about the HMRC Website’s calculator tools, which will calculate or check various payroll-related items. Some of these, are now located on the BusinessLink Website. You may find the following calculators helpful with your day-to-day processing: Tax and National Insurance PAYE Tax Calculator (HMRC) National Insurance Calculator (HMRC) National Insurance Calculator [...]

Questions from our Payroll Forum

By janetl

The following is a selection of questions that have been posted to our Forum over the past week.  Can you contribute to any of the discussions?…………. We are a payroll bureau and have received a court order this month, but it was actually issued in February to the client.  Do I take three months’ worth [...]

RTI – The Employer Payment Summary (EPS)

By janetl

Two weeks ago, we concluded looking at the Full Payment Summary (FPS).  This week, we look at the Employer Payment Summary (EPS).  The FPS and EPS are likely to be the two most common RTI submissions that an employer is required to make. At the time the employees are paid, or before, RTI requires the [...]

Unpaid Parental Leave Increase Delayed

By Ian Holloway

The term “parental leave”, as currently used in employment legislation, refers to a period of up to four weeks’ unpaid leave in a year that may be taken by both natural and adoptive parents, but limited to: 13 weeks in the period up to a child’s fifth birthday, or, in the case of a disabled [...]

Statutory Payments 2012/13

By Ian Holloway

HMRC have announced the statutory payment amounts that will apply for 2012/13.  As we have already advised, the LEL for next tax year is £107.00 per week: Statutory Sick Pay (SSP) The weekly rate of SSP has increased by 5.2% to £85.85 from 06 April 2012.  This equates to an increase that is equivalent to [...]

Latest issue of HMRC’s Employer Bulletin published

By Payroll-help

The September 2011 issue of Employer Bulletin is available to download. The latest news and reminders for employers is available in the September 2011 issue of HMRC’s Employer Bulletin.  Among the topics discussed are: the new Enhanced Recognition Scheme for Commercial Payroll Software an update of Real Time Information payment issues affecting employers of all [...]

Questions from our Forum – 16/08/11

By Payroll-help

Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Car Allowance and Free Fuel We have an employee who has changed from a Company Car to a Car Allowance and they pay for all of their fuel using a Company [...]

Conflicting views on EU maternity pay proposals

By Payroll-help

EU Member States are critical of 20-week full pay proposed, but are criticised for their disrespect for the wishes of the European Parliament In May 2011, the UK government began consulting on proposals to introduce a system of flexible parental leave that would guarantee 6 weeks full pay and 12 weeks reduced pay for mothers, [...]

Questions from our Forum 23/05/2011

By Payroll-help

Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? P9d and shared taxis We have a number of P9D employes, who have been given taxi rides home at the end of late night shifts for their own safety. We have [...]

Questions From our Forum 04/04/11

By Payroll-help

Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? SMP new rate Whilst completing the maternities I can see that the SMP increased from Sunday 3rd April from £124.88 to £128.73 per week. I am I correct in saying that [...]

Reduction in the SMP small employer compensation rate

By Payroll-help

The necessary amendments have been made by new Regulations to reduce the SMP compensation rate for small employers from 4½% to 3% from 6 April 2011.  The reduction applies to payments of SMP made on or after that date. Further information: The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2011 Explanatory Memorandum to the [...]

Questions from our forum 28/01/11

By tomt

Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Forum posts: Joining the Childcare Voucher Scheme whilst on SMP One of our employees, who is currently on maternity leave, has asked for information on our childcare voucher scheme (I think [...]

Questions from our forum 13/01/11

By Payroll-help

Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Forum Posts: Backdating SMP If an employee has been on maternity leave, for around 6 months, but has continued to be paid her full salary as normal, for whatever reason, is [...]

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Payroll Update 2013